REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE
REVISED TRANSITIONAL WITHHOLDING TAX TABLES Annex "D"
FOR THE PERIOD JULY 6, 2008 TO DECEMBER 31, 2008
DAILY 1 2 3 4 5 6 7 8
Exemption 0.00 0.00 1.65 8.25 28.05 74.26 165.02 412.54
Status ('000P) +0% over +5% over +10% over +15% over +20% over +25% over +30% over +32% over
A. Table for employees without qualified dependent
1. Z 0.0 1 0 33 99 231 462 825 1,650
2. S/ME 25.0 1 83 116 182 314 545 908 1,733
B. Table for single/married employee with qualified dependent child(ren)
1. ME1 / S1 37.5 1 124 157 223 355 586 949 1,774
2. ME2 / S2 50.0 1 165 198 264 396 627 990 1,815
3. ME3 / S3 62.5 1 206 239 305 437 668 1,031 1,856
4. ME4 / S4 75.0 1 248 281 347 479 710 1,073 1,898
WEEKLY 1 2 3 4 5 6 7 8
Exemption 0.00 0.00 9.62 48.08 163.46 432.69 961.54 2,403.85
Status +0% over +5% over +10% over +15% over +20% over +25% over +30% over +32% over
A. Table for employees without qualified dependent
1. Z 0.0 1 0 192 577 1,346 2,692 4,808 9,615
2. S/ME 25.0 1 481 673 1,058 1,827 3,173 5,288 10,096
B. Table for single/married employee with qualified dependent child(ren)
1. ME1 / S1 37.5 1 721 913 1,298 2,067 3,413 5,529 10,337
2. ME2 / S2 50.0 1 962 1,154 1,538 2,308 3,654 5,769 10,577
3. ME3 / S3 62.5 1 1,202 1,394 1,779 2,548 3,894 6,010 10,817
4. ME4 / S4 75.0 1 1,442 1,635 2,019 2,788 4.135 6,250 11,058
SEMI-MONTHLY 1 2 3 4 5 6 7 8
Exemption 0.00 0.00 20.83 104.17 354.17 937.50 2,083.33 5,208.33
Status +0% over +5% over +10% over +15% over +20% over +25% over +30% over +32% over
A. Table for employees without qualified dependent
1. Z 0.0 1 0 417 1,250 2,917 5,833 10,417 20,833
2. S/ME 25.0 1 1,042 1,458 2,292 3,958 6,875 11,458 21,875
B. Table for single/married employee with qualified dependent child(ren)
1. ME1 / S1 37.5 1 1,563 1,979 2,813 4,479 7,396 11,979 22,396
2. ME2 / S2 50.0 1 2,083 2,500 3,333 5,000 7,917 12,500 22,917
3. ME3 / S3 62.5 1 2,604 3,021 3,854 5,521 8,438 13,021 23,438
4. ME4 / S4 75.0 1 3,125 3,542 4,375 6,042 8,958 13,542 23,958
MONTHLY 1 2 3 4 5 6 7 8
Exemption 0.00 0.00 41.67 208.33 708.33 1,875.00 4,166.67 10,416.67
Status +0% over +5% over +10% over +15% over +20% over +25% over +30% over +32% over
A. Table for employees without qualified dependent
1. Z 0.0 1 0 833 2,500 5,833 11,667 20,833 41,667
2. S/ME 25.0 1 2,083 2,917 4,583 7,917 13,750 22,917 43,750
B. Table for single/married employee with qualified dependent child(ren)
1. ME1 / S1 37.5 1 3,125 3,958 5,625 8,958 14,792 23,958 44,792
2. ME2 / S2 50.0 1 4,167 5,000 6,667 10,000 15,833 25,000 45,833
3. ME3 / S3 62.5 1 5,208 6,042 7,708 11,042 16,875 26,042 46,875
4. ME4 / S4 75.0 1 6,250 7,083 8,750 12,083 17,917 27,083 47,917
New Exemption beginning July 6, 2008 per RA 9504 resulting to a pro-rata computation for CALENDAR YEAR 2008 as follows:
Single/Married: P50,000 x 6mos/12mos (July-Dec. 2008) = P25,000
Qualified Dependent Children (QDC): P25,000 x 6mos/12mos (July-Dec. 2008) = P12,500 each QDC
Legend: Z-Zero exemption S-Single ME-Married Employee 1;2;3;4-Number of qualified dependent children
S/ME = P50,000 EACH WORKING EMPLOYEE Qualified Dependent Child = P25,000 each but not exceeding four (4) children

USE TABLE A FOR SINGLE/MARRIED EMPLOYEES WITH NO QUALIFIED DEPENDENT

1. Married Employee (Husband or Wife) whose spouse is unemployed.
2. Married Employee (Husband or Wife) whose spouse is a non-resident citizen receiving income from foreign sources.
3. Married Employee (Husband or Wife) whose spouse is engaged in business.
4. Single with dependent father/mother/brother/sister/senior citizen.
5. Single
6. Zero Exemption for Employee with multiple employers for their 2nd,3rd. . . employers (main employer claims personal & additional exemption)
7. Zero Exemption for those who failed to file Application for Registration/Certificate of Exemption Update
USE TABLE B FOR THE FOLLOWING SINGLE/MARRIED EMPLOYEES WITH QUALIFIED DEPENDENT CHILDREN:
1. Employed husband and husband claims exemptions of children.
2. Employed wife whose husband is also employed or engaged in business; husband waived claim for dependent children in favor of the employed wife.
3. Sinlge with qualified dependent children.